Federal Tax Residency Status for 2024 (Non USA citizen left the US permanently)

[hpccpatest]

I am a non US citizen, non greencard holder.

I have been living in the US on temporary visas since 2016 (the latest visa being the H1-B).

I was in the USA till March 4th 2024 on an H1-B temporary visa.

On March 4th 2024, I left the USA permanently.

For 2024 I meet the substantial presence test, however I also left the USA permanently that year.

Can I file as a resident alien for federal tax purposes in 2024 or do I have to file as a dual-status alien for 2024?

(I read Pub 519 and it mentions that in order to be able to use an earlier residency termination date for the year I leave the USA I need to establish a "Closer Connection to a Foreign Country" and establish a "Tax Home" in the foreign country. However I moved to the foreign country without a job to be with my spouse who was studying there. Hence, based on the difficulty of proving my tax home I was thinking I could file as a resident alien for 2024).

Thanks.

[MarilynG1]

Yes, since you had 64 days present in the US in 2024, and if you lived all year in the US for 2023 and 2022, you would count 1/3 of the days in 2023 (121 days), and 1/6 of the days in 2022 (61 days), for a total of 246 days, you would be considered a resident alien for tax purposes.

In the year of transition between being a nonresident and a resident for tax purposes, you are generally considered a Dual-Status Taxpayer. A Dual-Status Taxpayer files two tax returns for the year—one return for the portion of the year when considered a nonresident, and another return for the portion of the year considered a resident.

If you wish to be considered a non-resident for 2024 by establishing a 'Closer Connection' status, you'll need to use Sprintax to file your return.

Here's more Tax Tips for Resident and Non-Resident Aliens.

@hpccpatest